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Die steuerliche Standortattraktivität für Investitionen und hochqualifizierte Arbeitskräfte im internationalen Vergleich
Elschner, Christina; Overesch, Michael - In: Der Betrieb 59 (2006) 18, pp. 1017-1021
Persistent link: https://www.econbiz.de/10003320803
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Trends of corporate tax levels in Europe
Elschner, Christina; Overesch, Michael - In: Intereconomics : review of European economic policy 42 (2007) 3, pp. 127-132
Persistent link: https://www.econbiz.de/10003481317
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The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 513-534
Persistent link: https://www.econbiz.de/10003393653
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Regionen im Standortwettbewerb : Steuerbelastung von Unternehmen
Elschner, Christina; Overesch, Michael - In: ZEW-Wachstums- und Konjunkturanalysen : Aspekte und … 9 (2006) 1, pp. 10-11
Die Steuerbelastung von Unternehmen spielt im internationalen Standortwettbewerb eine entscheidende Rolle. Steuern für Unternehmen werden auf Gewinne und Kapital erhoben und beeinflussen Standortentscheidungen. Zudem stehen Unternehmen international im Wettbewerb um hoch qualifizierter...
Persistent link: https://www.econbiz.de/10010515643
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The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10002821875
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The Effective Tax Burden of Companies and on Highly Skilled Manpower : Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2015
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10014064597
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Die deutsche Steuerquote : konzeptionelle Fragen und internationaler Vergleich
Becker, Johannes; Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 86 (2006) 6, pp. 355-360
Persistent link: https://www.econbiz.de/10003334868
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Corporate tax reform and foreign direct investment in Germany : evidence from firm-level data
Becker, Johannes; Fuest, Clemens; Hemmelgarn, Thomas - 2006
Does the reduction of the effective tax burden on corporations trigger foreign direct investment? We take the German tax reform of 2000 as a natural experiment in order to isolate the impact of corporate taxation on the investment of foreign-held affiliates in Germany. We do so by exploiting the...
Persistent link: https://www.econbiz.de/10003335847
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Unternehmensbesteuerung als Standortfaktor : Deutschland im Wettbewerb der Steuersysteme
Fuest, Clemens; Becker, Johannes - In: Wirtschaftsstandort Deutschland, (pp. 335-357). 2006
Persistent link: https://www.econbiz.de/10003337833